KALIPRASAD PATHAK Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) IN this reference under S. 256 (1) of the IT Act, 1961 ('the Act') at the instance of the assessee, the following question of law has been referred for the opinion of this Court for the asst. yr. 1964- 65:

(2.) SHORTLY stated, the facts are that the income-tax return for the asst. yr. 1964-65 was filed by the assessee on 5th Jan., 1971, showing a total income of Rs. 1,000 and the assessment was completed on 7th Aug., 1971. The ITO added a sum of Rs. 12,500 under the head 'Income from other sources' with the following observations: